| 中国会计信息研究文献统计及演进分析——基于我国经济管理类权威核心期刊文献数据 |
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| 引用本文： | 韩少真,张晓明.中国会计信息研究文献统计及演进分析——基于我国经济管理类权威核心期刊文献数据[J].未来与发展,2013(6):42-47. |
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| 作者姓名： | 韩少真 张晓明 |
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| 作者单位： | 西北大学经济管理学院,陕西西安,710127 |
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| 基金项目： | 陕西省自然科学基础研究计划项目(项目编号2011JM9008)；陕西省教育厅科学研究项目(人文社会科学专项) |
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| 摘 要： | 本文系统整理了1995-2012年来我国会计信息研究相关成果,发现我国会计信息研究在总体特征与演变特征呈现三大差异性趋势：研究领域向信息使用者转变,研究方法向实证研究转变,研究方式向合作研究转变。认为导致三大差异的主要原因是经济转型和制度变迁的宏观背景、研究生教育的变革和学术交流尤其是国际交流的加强。
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| 关 键 词： | 会计信息 文献统计 研究特征 演变分析 |
The Analysis of Document Statistics and Evolution of Accounting Information Research in China-Based on the Data from the Authoritative and Core Journals of Economic and Management |
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| HAN Shao-zhen
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ZHANG Xiao-ming.The Analysis of Document Statistics and Evolution of Accounting Information Research in China-Based on the Data from the Authoritative and Core Journals of Economic and Management[J].Future and Development,2013(6):42-47. |
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| Authors: | HAN Shao-zhen ZHANG Xiao-ming |
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| Institution: | (School of Economic and Management,Northwest University,xi＇an Shaanxi 710127,China) |
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| Abstract: | This article systematically sort out the relevant accounting information research in China during 1995-2012 years,found that it presents three major differences between the overall and evolution characteristics： research areas change to the information users,research methods turn to the empirical study,research approach shift to the collaborative research.And points out that the cause of three differences is the macro background of economic transformation and institutional change,change of postgraduate education and academic communications,especially the strengthening of international exchanges. |
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| Keywords: | accounting information Feature analysis Evolution Analysis Document Statistics |
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